Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Important Changes This Year

Standard and Itemized Deductions

Standard Deduction

The standard deduction for taxpayers who do not itemize deductions on Form 1040, Schedule A, has increased. The standard deduction amounts for 2020 are:

  • Married Filing Jointly or Qualifying Widow(er) – $24,800 (increase of $400)
  • Head of Household – $18,650 (increase of $350)
  • Single or Married Filing Separately – $12,400 (increase of $200)

Taxpayers who are 65 and Older or are Blind

For 2020, the additional standard deduction amounts for taxpayers who are 65 and older or blind are:

  • Single or Head of Household – $1,650 (no change)
  • Married taxpayers or Qualifying Widow(er) – $1,300 (no change)
Tip

Allowance of partial above-the-line deduction for charitable contributions – permits taxpayers who do not itemize deductions to deduct up to $300 of cash contributions to charitable organizations per return. This provision applies to tax year 2020.

Form 1040, income section shows standard deduction amounts.